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S. whereas the same study estimates corporate income tax efficiency to be 75 %, although the study also confirms that this does not represent the amounts that could be expected to be recovered by tax authorities, because a certain percentage of those sums would be excessively expensive or technically difficult to collect; whereas according to the study, if a complete solution to the problem of BEPS were available and implementable across the Union, the estimated positive impact on tax revenues for Member State governments would be 0,2 % of total tax revenues;

S. whereas the same study estimates corporate income tax efficiency to be 75 %, although the study also confirms that this does not represent the amounts that could be expected to be recovered by tax authorities, because a certain percentage of those sums would be excessively expensive or technically difficult to collect; whereas according to the study, if a complete solution to the problem of BEPS were available and implementable across the Union, the estimated positive impact on tax revenues for Member State governments would be 0,2 % of total tax revenues ;

R. whereas a study estimates that revenue losses for the Union due to tax avoidance from corporate taxation could amount to around EUR 50-70 billion, a year, this figure representing the sum lost to profit shifting and whereas this study also estimates that revenue losses for the Union due to tax avoidance from corporate taxation could in reality amount to around EUR 160-190 billion if special tax arrangements, inefficiencies in collection and other such activities were taken into account;

76. Calls on the Commission to realise cost-optimisation studies assessing and quantifying the benefits of regional cooperation in the aforementioned regions; believes that, based on such studies, the Commission and the Member States involved should jointly develop and implement blueprints for the establishment of these macro-regions;

R. whereas a study estimates that revenue losses for the Union due to tax avoidance from corporate taxation could amount to around EUR 50-70 billion, a year, this figure representing the sum lost to profit shifting and whereas this study also estimates that revenue losses for the Union due to tax avoidance from corporate taxation could in reality amount to around EUR 160-190 billion if special tax arrangements, inefficiencies in collection and other such activities were taken into account;

M. whereas the most critical environmental risks associated with oil development in areas that lack good governance include large-scale clearance of vegetation, the introduction of invasive plants, fragmentation of habitats, the increased likelihood of poaching and pollution from oil spills, gas flaring and waste dumping; whereas the risk of an ‘oil curse’ could result in worsening poverty and inequality indicators, as illustrated by case studies such as that of the Niger Delta;

J. whereas the results of the systemic study show the presence of oil in the VNP; recalls that the exploitation (and exploration) are incompatible with the preservation of the park, which is a World Heritage Site;

6. Stresses that fishing in Lake Edward generates an estimated USD 30 million per year to the benefit of the local community which lives near the Virunga National Park and, moreover, according to an independent study commissioned by the WWF, over 50 000 families rely on the lake for their fresh water supplies;

K. whereas the most critical environmental risks associated with oil development in areas that lack good governance include large-scale clearance of vegetation, the introduction of invasive plants, fragmentation of habitats, the increased likelihood of poaching and pollution from oil spills, gas flaring and waste dumping; whereas the risk of an ‘oil curse’ could result in worsening poverty and inequality indicators, as illustrated by case studies such as that of the Niger Delta;

5. Stresses that fishing in Lake Edward generates an estimated USD 30 million per year to the benefit of the local community which lives near the Virunga National Park and, moreover, according to an independent study commissioned by the WWF, over 50 000 families rely on the lake for their fresh water supplies;

T. whereas loss arising from BEPS represents a threat to the proper functioning of the internal market and to the credibility, efficiency and fairness of corporate tax systems within the Union; whereas the same study also makes clear that its calculations do not include estimates of activity within the shadow economy, and that the opacity of certain companies' structures and payments mean it is difficult to estimate the impact on tax revenues accurately, and therefore there may be a significantly larger impact than the report estimates;

24. Deplores the fact that women and girls are the most affected by extreme poverty, while it is factually proven that investment in women and girls and empowering them through education is one of the most efficient ways of combating poverty; stresses the need to do more to secure the right to education and access thereto, especially for girls, and that action must be taken to prevent them from being forced to abandon their studies, as they often are when they marry and have children; stresses the need for action to include women and girls in investment and growth processes in third countries; maintains that it is essential to continue c ...[+++]ounteracting the gender pay gap; notes that European companies operating in third countries have a vital role to play in promoting gender equality in those countries, since they act as role models; encourages women to become actively involved in trade unions and other organisations, as this will do much to introduce gender aspects into labour relations and working conditions;

– having regard to the report of 31 October 2013, commissioned by the Commission from the Centre for European Policy Studies, entitled ‘Assessment of cumulative cost impact for the aluminium industry’,

T. whereas loss arising from BEPS represents a threat to the proper functioning of the internal market and to the credibility, efficiency and fairness of corporate tax systems within the Union; whereas the same study also makes clear that its calculations do not include estimates of activity within the shadow economy, and that the opacity of certain companies' structures and payments mean it is difficult to estimate the impact on tax revenues accurately, and therefore there may be a significantly larger impact than the report estimates;

10. Encourages all the EU institutions, and in particular the Commission’s DG ECHO, as well as the Member States, to study the experience acquired in integrating human rights concerns into the core of humanitarian aid efforts within the UN system, and calls on the EU to take on a stronger role in advancing and improving this process; stresses the importance of ensuring policy coherence and coordination between EU humanitarian aid and development aid, in the new situation in which the EU has adopted a rights-based approach to development cooperation; deeply regrets, in this sense, that the Commission’s toolkit for a rights-based approach ...[+++]to development cooperation excludes EU humanitarian action; calls on the Commission, therefore, to commit to developing and adopting, as part of its engagement with the World Humanitarian Summit, a rights-based approach to EU humanitarian action.

3. Regrets the high number of rejected applications for microfinance (almost 2 000 applications were rejected, partly on grounds of over-indebtedness of persons and undertakings) and the still significant microfinance market gap, despite the increase in the number of micro-borrowers; calls on the Commission to conduct a more detailed study of the reasons for these rejections, including finding ways to resolve them;

8. Notes the high degree of diversity as regards the way in which Member States handle their national accounting of contributions to the Union budget and calls on the Commission to study recommendations in this regard to allow for an easier comparison between Member States;

35. Welcomes the initiative of the Commission to carry out a study of the benefits of the interconnection of the Iberian Peninsula with France, the United Kingdom, Italy and countries of the south bank of the Mediterranean;

W. whereas discrepancies between test results and vehicle performance in normal use are not limited to NOx, but also exist for other pollutants and for CO2 ; whereas according to independent studies the gap between official and real-world CO2 emissions from passenger cars in Europe stood at 40 % in 2014;

R. whereas discrepancies between test results and vehicle performance in normal use are not limited to NOx, but also exist for other pollutants and for CO2; whereas, according to studies, the gap between official and real-world emissions of CO2 from passenger cars in Europe stood at 40% in 2014;

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